ALLAHABAD HIGH COURT · SOURCE-REVIEWED PROCEDURAL ORDER
Mahendra Pal Singh Ex No. 18400 Sqn Ldr v. Prin. Chief Commissioner Income Tax Kanpur And 2 Others
Writ Tax No. 27 Of 2025 ·
2025:AHC-LKO:4542-DB
The writ was dismissed as withdrawn with liberty to file before the Court at Allahabad, if otherwise permissible.
Division Bench · Rajan Roy · Manish Kumar
1. Facts of the case
Mahendra Pal Singh, described as an ex Squadron Leader, sought withdrawal of his Lucknow writ with liberty to file at Allahabad.
2. Discussion by the Hon’ble Court
The Bench accepted counsel’s request without deciding the underlying income-tax dispute.
3. Judicial decision
The writ was dismissed as withdrawn with liberty to file before the Court at Allahabad, if otherwise permissible.
4. Outcome / in whose favour
The Lucknow proceeding ended; refiling remained subject to the express permissibility qualification.
5. Expert Comments
AKHB editorial analysis, distinct from the Court’s findings. Subsequent treatment and current-law applicability have not been verified.
The liberty names a forum and retains a qualification
Mahendra Pal Singh withdrew the Lucknow writ with liberty to file before the Court at Allahabad, if otherwise permissible. That qualification is part of the relief and prevents the order from being read as unconditional admission of a future petition.
Source: PDF p.1 · PDF p.1, complete supplied order
The tax question was not decided
The ex Squadron Leader description is identification, not a ruling on pension, exemption or service-related tax treatment. The source does not waive limitation or other filing requirements and does not transfer the pending writ automatically. Any later filing must be tracked as a separate procedural event.
Source: PDF p.1 · PDF p.1, complete supplied order
Source and verification
Complete supplied 1-page original read and all source page images visually inspected; original bytes verified by SHA-256 against the ledger. No PAN is stated. Subsequent treatment and current law have not been cleared.
Source SHA-256: 1bf6dd3f6eb3c143baf789941a3eaaecc81644b3040e809a16c0576ea58982e0
Only source-identified provisions are recorded. No current monetary threshold, current statutory equivalence or 2025 Act applicability is inferred.
Source checked 2026-10-21. Subsequent proceedings and current precedential treatment have not been comprehensively verified.
AI disclosure and professional disclaimer
This AKHB research note was prepared with AI assistance from an identified primary report. Independent human review is not represented.
General legal and tax research only; not legal or tax advice. Verify the complete judgment, applicable statutory version and subsequent treatment before reliance. The Expert Comments section is editorial analysis, not the Court’s holding. No current-law clearance is claimed.